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1993 (11) TMI 79 - ITAT AHMEDABAD-B
Extract:
....... the Act) ground No. 8 (relating to charge of interest under s. 217 of the Act). We find that while disposing of the appeal the learned CIT(A) has not dealt with the above grounds. She is accordingly directed to adjudicate upon the same. For this purpose the matter is restored back to her file. 13. In the result all the appeals are allowed in part.